Mission Statement
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It is our belief that the practice of law is a high professional calling, which requires that we believe in and practice the highest ethical and moral standards in our dealings with our clients, our adversaries, the courts and our community. We will provide the highest quality legal services always mindful that the purpose of any engagement is to resolve the needs that prompted our client to seek legal assistance. We will distinguish ourselves from other law firms by the diligence with which we commit ourselves to the resolution of legal questions presented to us. We will represent the interests of our clients with zeal. Our purpose is to build lasting relationships based upon our understanding our client's business and personal objectives and to represent our clients in a manner in keeping with their core values. We will not accept work, which we cannot perform within these standards, and we will always share all information so that decision making is a joint effort.
Our practice is focused upon tax advice and consultation to businesses and individuals designed to assist in the resolution of legal issues with tax officials and the courts. We will advocate, we will negotiate and we will litigate on behalf of our clients in an effort to achieve their objectives within the bounds of law and reason. We pledge our total commitment to those whom we are fortunate enough to serve.
- Newsweek, Inc. V. Fuchs and the Florida Department of Revenue, 525 U. S. 442 (1998). First Amendment to the U. S. constitution prohibits sales and use tax on magazines where competing media is not taxed.
- CITY OF ATLANTA, GEORGIA, V. HOTELS .COM, ET AL, 288 Ga. App 3561, 654 SE2d 166 ( 2007), ____GA_____, Case No. S08G0568, Ga Supreme Court. City is not required to exhaust administrative remedy prior to assessment of hotel-motel tax.
- APOLLO TRAVEL SERVICES V. GWINNETTE COUNTY BOARD OF ASSESSORS, 230 GA APP. 790, 498 se2D 297 (1998) . Freeport Exemption from property tax held applicable to property held for lease or rental.
- GENERAL ELECTRIC CAPITAL SERVICES AND MARTIN MARIETTA CORPORATION V. MORGAN GILREATH, PROPERTY APPRAISER AND VOLUSIA COUNTY BOARD OF ASSESSORS, FLORIDA 751 SO. 2D 805 ( Fla 5th DCA, 2000). Florida property tax excludes intangible development costs of flight simulators and computer software.
- GENERAL ELECTRIC CAPITAL COMPUTER SERVICES V. GWINNETT COUNTY GEORGIA BOARD OF TAX ASSESSORS, 240 Ga. App. 629 ( 1999)., Freeport exemption from Georgia ad valorem tax does not apply to inventory held for short term rental or lease in interstate commerce.
- UNITOG COMPANY, INC., AND UNITOG RENTAL SERVICES, INC. V. FULTON COUNTY GEORGIA BOARD OF ASSESSORS, COURT OF APPEALS . Statute of limitations on assessments for property tax is the seven year lien statute.
- DAVIS MEMORIAL HOSPITAL V. WEST VIRGINIA DEPARTMENT OFF TAXATION AND REVENUE, _______________, Circuit Court of Morgan County, cert denied. West Virginia sales tax exemption for prescription drugs applies to purchases by hospitals.
- BIRMINGHAM STEEL CORPORATION V. JERRY JACKSON, COMMISSIONER OF REVENUE, STATE OF GEORGIA, Superior Court of Chateam County. Whether sales tax exemption for purchases of machinery applies to certain purchases by a steel manufacturer.
- SARA LEE CORPORATION V. STATE OF TENNESSEE, DEPARTMENT OF REVENUE, _________________Tenn. ____________, Circuit Court of Shelby County. Whether IRC Section 338 (h) (10) applies to exempt proceeds from the sale of non-unitary subsidiary corporation from state income franchise tax as non-business income.
GEORGIA BAR ASSOCIATION (Former Chairman), Tax Section, Multijurisdictional Practice Task Force
ATLANTA BAR ASSOCIATION (Former Chairman), Tax Section
GATE CITY BAR ASSOCIATION, Member
ATLANTA TAX FORUM, Member
INSTITUTES FOR PROFESSIONALS IN TAXATION, Member